Alvarez & Marsal's Compensation and Benefits Practice is pleased to share the results of its 2020/2021 Oil and Gas Oilfield Services (OFS) Compensation Report. This year, we partnered with Equilar, who added commentary on their research and observations regarding compensation trends across numerous industries. 

Compared to last year, the average total compensation for CEOs and CFOs increased slightly, however downward compensation movement is expected moving forward

Indirect Growth: Five Areas of Focus for Effective Dealer and Distribution Frameworks in Medical Devices

Prior to 1991, the conventional wisdom was that foreign persons were simply not subject to U.S. tax on gains from the disposition of a partnership interest (except to the extent that the partnership held U.S. real property). That changed dramatically when the IRS issued Rev. Rul. 91-32, which applied the aggregate theory of partnership taxation to, in essence, treat the foreign seller of a partnership interest as having sold a proportionate interest in each and every asset of the partnership.   As a result, if the partnership was engaged in a U.S. trade or business, a proportionate part of the foreign partner’s gain became subject to U.S. tax.  

Let's take a closer look at the process of experimentation, since this has become an area of greater concentration during IRS exams. 

As mergers and acquisitions (M&A) pick up again after a pandemic-induced pause, buyers and sellers are clearly making up for lost time. The numbers of live transaction processes have surpassed expectations, and new deals continue to kick off at pace. While value preservation remains critically important, we believe the focus should quickly shift to identifying the key value creation opportunities and delivering value potential within an accelerated timeframe.

In A&M’s latest Banking Pulse series, the A&M Spain team have analysed the quarterly results of the Spanish banks following the global impact of Covid-19. In this edition, we include additional analysis on mergers and efficiencies within the Spanish market.

A&M's Rogers Herndon sat down with Energy Intelligence to discuss how services firms are starting to understand their future in a smaller, leaner sector over time.

In this insights piece, we set out the staged approach that the senior leadership team and Boards of companies should take to prepare a business plan to meet the challenges posed by the transition to a post‑COVID-19 environment and address the need of financial stakeholders.

A&M Taxanda summarizes the final section 250 regulations recently released by Treasury to provide guidance on the deduction for foreign-derived intangible income introduced by the Tax Cuts and Jobs Act.